The measurement model and accounting treatment of biological assets in poultry breeding enterprises
This paper is based on the Chinese Enterprise Accounting Standards,and a specific case study is conducted in a core poultry breeding farm in Sichuan Province.It explores into the accounting methods for biological assets in the poultry farming in-dustry and analyzes the processes of measurement and accounting treatment of biological assets.As the biological characteristics of biological assets,its measurement process is extremely complicated,especially for long-life cycle,high-cost poultry breeds.This paper discusses the accounting treatment of poultry breeds at different stages of their lives,including initial measurement,cost transfer,depreciation,and provision for impairment.By presenting practical examples,this research demonstrates the actual opera-tions of accounting process.This paper shows that the accounting of biological assets requires analysis according to specific actual operation of accounting process circumstances to ensure the accuracy and effectiveness of the results.
万方数据
维普
